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ATTORNEYS FOR PETITIONER: ATTORNEYS FOR RESPONDENT: BRENT A. AUBERRY GREGORY F. ZOELLER DANIEL R. ROY ATTORNEY GENERAL OF INDIANA FENTON D. STRICKLAND LYNNE D. HAMMER FAEGRE BAKER & DANIELS LLP DEPUTY ATTORNEY GENERAL Indianapolis, IN Indianapolis, IN _____________________________________________________________________

CLERK _____________________________________________________________________
of the supreme court, court of appeals and tax court

IN THE INDIANA TAX COURT

Feb 16 2012, 3:12 pm

FILED

TIPTON COUNTY HEALTH CARE FOUNDATION, INC. f/k/a TIPTON COUNTY MEMORIAL HOSPITAL FOUNDATION,

) ) ) ) ) Petitioner, ) ) v. ) Cause No. 49T10-1101-TA-6 ) TIPTON COUNTY ASSESSOR, ) ) Respondent. ) _____________________________________________________________________ ON APPEAL FROM A FINAL DETERMINATION OF THE INDIANA BOARD OF TAX REVIEW FOR PUBLICATION February 16, 2012 WENTWORTH, J. This case concerns whether the Indiana Board of Tax Review (the Indiana Board) properly determined that the Tipton County Health Care Foundation, Inc. (the Foundation) failed to raise a prima facie case that its assisted living facility is exempt from property tax under Indiana Code

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